The tariff classification of Suncatcher display rack from China.

N121703 September 22, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Troy D. Crago-Edwards Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of Suncatcher display rack from China. Dear Mr. Crago-Edwards: In your letter dated September 2, 2010, you requested a tariff classification ruling. Item number W026CA01241 is a floor-standing, two-tier “Suncatcher” display rack made from 100% iron. The item measures 25 inches in diameter by 66 inches in height. Each tier has nine indented poles, of which the individual poles can hold up to four suncatchers. This item will be used by the Company’s retail store clients to display and sell suncatchers. The applicable subheading for the Suncatcher display rack, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division